Green Acres Co. has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: Pertinent retail price indexes: Cost Retail Merchandise inventory, January 1, 2021 $211,720 $335,000 Net purchases Net markups Net markdowns Net sales January 1, 2021 December 31, 2021 424,850) 725,000 9,700 2,200 498.300 1.00 1.10 Required: Estimate the cost of ending inventory for December 31, 2021 (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory